How Long Do You Have to Empty an Inherited IRA?

Inheriting an Individual Retirement Account (IRA) can feel like a mixed blessing. On one hand, it's a financial gift, a legacy from someone important in your life. On the other hand, the rules around inherited IRAs, especially how long you have to empty them, can be incredibly confusing and even stressful, leaving you worried about making a costly mistake. This guide is here to untangle those complexities, explaining exactly how much time you have to manage and distribute funds from an inherited IRA, and what specific rules apply to your unique situation.

The Core Rule: The 10-Year Rule and Its Nuances

For most beneficiaries inheriting an IRA today, the landscape has fundamentally shifted due to the SECURE Act, passed in late 2019. This legislation brought in what’s widely known as the "10-year rule," significantly changing how non-spousal beneficiaries must manage inherited retirement accounts. Gone are the days when most beneficiaries could "stretch" distributions over their own lifetimes. This change has created a lot of confusion and a fair bit of frustration for those suddenly faced with a much tighter timeline.

What is the 10-Year Rule?

Simply put, the 10-year rule mandates that the entire balance of an inherited IRA must be distributed to the beneficiary by the end of the calendar year containing the 10th anniversary of the original account owner's death. For example, if the IRA owner passed away on March 15, 2024, the beneficiary would need to withdraw all funds by December 31, 2034. It's a hard deadline, and missing it can come with significant penalties. This rule applies to traditional IRAs, Roth IRAs, and even most inherited 401(k)s, though there can be plan-specific variations for employer-sponsored plans.

The underlying intent behind the SECURE Act was to accelerate the taxation of inherited retirement assets, bringing revenue into the Treasury sooner. While it might seem straightforward on the surface, the implications for beneficiaries' tax planning and financial strategies are anything but. You might be wondering about the tax implications of these withdrawals, which vary significantly based on the type of IRA inherited. For more detailed information on this, you might find our guide on Inherited Traditional IRA Tax Treatment particularly helpful.

Who Does the 10-Year Rule Apply To?

The 10-year rule generally applies to what the IRS calls "non-eligible designated beneficiaries." This is a broad category that includes most people who inherit an IRA, such as adult children, grandchildren, siblings, nieces, nephews, friends, and other non-spouse beneficiaries. If you're an adult child inheriting from a parent, or a grandchild inheriting from a grandparent, you're almost certainly subject to this rule. It’s important to note that if the original account owner died before January 1, 2020, and the IRA was already inherited under the old "stretch IRA" rules, you might still be able to continue those distributions. However, for deaths occurring on or after that date, the 10-year rule is the standard.

Understanding your specific beneficiary status is critical, as it dictates your options and obligations. For instance, a minor child of the original account owner might initially qualify as an "eligible designated beneficiary" (which we'll cover next) but would then become subject to the 10-year rule once they reach the age of majority. This transition can often catch people off guard, highlighting the need for careful planning and awareness.

The RMD Clarification for the 10-Year Rule

Initially, there was a lot of confusion surrounding whether beneficiaries subject to the 10-year rule also had to take annual Required Minimum Distributions (RMDs) during the 10-year period. Many financial institutions and individuals interpreted the rule to mean that as long as the account was empty by the end of the 10th year, no annual withdrawals were necessary. This was a reasonable interpretation given the statutory language, but the IRS later issued guidance that changed the game for many.

In late 2022 and further solidified in 2023, the IRS clarified that if the original IRA owner had already started taking their own RMDs before they died, then beneficiaries subject to the 10-year rule must continue taking RMDs annually in years 1-9 of the 10-year period, with the remaining balance distributed by the end of year 10. If the original owner died before their RMDs began (i.e., before their Required Beginning Date, or RBD), then no annual RMDs are required for the beneficiary; they just need to empty the account by the 10-year deadline. This distinction has led to a collective sigh of relief for some, and a scramble for others who thought they had more flexibility. Penalties for missing these RMDs can be substantial, as we'll discuss later. You can learn more about these specific rules in our article on RMDs on Inherited IRAs Explained.

Navigating Exceptions: Who Doesn't Follow the 10-Year Rule?

While the 10-year rule is the new norm, it’s not universal. There are specific categories of beneficiaries who are exempt from this timeline and have more flexible options. These exceptions are crucial to understand because they can dramatically alter your inherited IRA strategy. Knowing where you stand can prevent costly missteps and help you maximize the value of the inheritance.

Spousal Beneficiaries: Your Special Options

If you've inherited an IRA from your spouse, you have by far the most favorable options, offering a level of flexibility that other beneficiaries simply don't have. This is a huge relief for many surviving spouses, as it means they can often seamlessly integrate the inherited funds into their own retirement planning without immediate tax consequences.

Here's a breakdown of a spouse's choices:

1. Treat as Your Own IRA: This is often the most attractive option. You can roll the inherited IRA funds into your own existing IRA, or even designate the inherited IRA as your own. When you do this, the account effectively becomes your IRA, subject to your RMD schedule based on your age, and you can even make new contributions if eligible. This allows for continued tax-deferred growth and avoids immediate distribution requirements. This is a common and often recommended strategy for surviving spouses.
2. Remain as an Inherited IRA: You can keep the IRA as an inherited IRA, but you still get special treatment compared to non-spousal beneficiaries. You can choose to take distributions over your own life expectancy, similar to the old "stretch IRA" rules. Your RMDs would typically begin the year after your spouse’s death, or when your spouse would have reached age 73 (if they died before their own RMDs began), whichever is later. This option might be chosen if you are much younger than your deceased spouse and want to delay RMDs for as long as possible.
3. 10-Year Rule: While less common for spouses given the other more flexible options, a surviving spouse can elect to be subject to the 10-year rule if they choose. This might be a niche strategy in specific situations, perhaps if the spouse is young, has other ample retirement funds, and wants to accelerate access to the funds for a specific purpose.

For a deeper dive into the nuances of spousal inheritance, especially compared to others, you might want to read our article on Inherited IRA for a Spouse vs Non-Spouse. The rules here are quite generous and understanding them is key to smart planning.

Eligible Designated Beneficiaries (EDBs) Explained

Beyond spouses, there's a specific group of individuals known as "Eligible Designated Beneficiaries" (EDBs) who are also exempt from the strict 10-year rule. These are individuals recognized by the IRS as having a genuine need for an extended payout period, often due to dependency or age. The intent is to avoid placing an undue financial burden on those who might be particularly vulnerable.

The categories of EDBs include:

• Surviving Spouse: As discussed, they have the most flexibility.
• Minor Children of the Account Owner: This only applies to the account owner's own children who are under the age of majority. Once the minor child reaches the age of majority (typically 18 or 21, depending on state law), they then become subject to the 10-year rule, with the clock starting from that point. So, while they get a reprieve during their minority, the 10-year countdown still eventually begins.
• Disabled Individuals: Those who meet specific IRS criteria for being "disabled," generally meaning they are unable to engage in any substantial gainful activity due to a medically determinable physical or mental impairment expected to result in death or be of long-continued and indefinite duration.
• Chronically Ill Individuals: Those who meet specific IRS definitions for being "chronically ill," typically requiring assistance with at least two activities of daily living for an indefinite period due to a severe cognitive impairment, or a similar medical condition.
• Individuals Not More Than 10 Years Younger Than the Account Owner: This category is often overlooked but can be very important. If you are not more than 10 years younger than the deceased IRA owner, you are an EDB. This allows, for example, a sibling who is close in age to benefit from a stretched payout.

EDBs can generally continue to take distributions over their own life expectancy, which allows for significantly more tax-deferred growth than the 10-year rule. For a comprehensive look at this crucial distinction, our guide Eligible Designated Beneficiary Explained provides all the details you need. It’s always wise to consult with a financial advisor or tax professional, perhaps even using a resource like SmartAsset, to confirm your EDB status, as the criteria can be complex.

Trusts as Beneficiaries: See-Through vs. Non-See-Through Trusts

When a trust is named as the beneficiary of an IRA, the rules can get particularly intricate. It's not the trust itself that benefits from EDB status or the 10-year rule; rather, it's the beneficiaries of the trust whose characteristics determine the distribution rules. This is where the distinction between "see-through" and "non-see-through" (or "accumulation") trusts becomes paramount.

A "see-through" trust (also known as a "look-through" trust) is one that qualifies to have the IRA owner's beneficiaries treated as if they were directly named as the IRA beneficiaries. For a trust to qualify as see-through, it must meet several IRS requirements, including being a valid trust under state law, being irrevocable or becoming irrevocable upon death, and having its beneficiaries identifiable. If a trust is see-through, and one or more of its beneficiaries are EDBs, then those EDBs might be able to stretch distributions over their life expectancy. If the trust beneficiaries are non-EDBs, then the 10-year rule would apply to the trust, meaning the IRA would need to be emptied within 10 years of the original owner's death.

A "non-see-through" trust (or "accumulation trust") does not meet the IRS requirements to look through to its individual beneficiaries. In this scenario, the IRA distribution rules are much stricter. If the original IRA owner died before their required beginning date (RBD) for RMDs, the trust must empty the IRA within five years. If the owner died after their RBD, the trust must generally take distributions over the remaining life expectancy of the original IRA owner, had they lived. This is often the least flexible and least desirable outcome, emphasizing the importance of properly structured estate planning.

Deciding whether to name a trust as an IRA beneficiary is a significant decision that should always involve a qualified estate planning attorney. It's a complex area where small details can have major tax and distribution consequences.

Understanding Required Minimum Distributions (RMDs) for Inherited IRAs

The concept of Required Minimum Distributions (RMDs) is often what trips people up most when it comes to inherited IRAs. It’s not just about emptying the account by a certain deadline; sometimes, there are specific annual withdrawal requirements within that period. Failing to take these mandatory withdrawals can lead to substantial penalties, so it’s vital to understand what applies to you.

RMDs Under the 10-Year Rule

As mentioned earlier, the IRS's clarification on RMDs under the 10-year rule caused quite a stir. For beneficiaries subject to the 10-year rule, if the original IRA owner had already begun taking their own RMDs (meaning they died on or after their Required Beginning Date, or RBD, which is generally age 73 starting in 2023), then the beneficiary must continue to take RMDs annually during years 1 through 9 of the 10-year period. The entire remaining balance must then be withdrawn by the end of year 10.

Let's illustrate: If your parent passed away in 2024 at age 75 (after their RMDs had begun), and you are their adult child, you must take an RMD for 2024 (if one hadn't been taken by your parent) and then for each subsequent year until 2033. By December 31, 2034, the entire account balance must be gone. Calculating these annual RMDs requires using the IRS's Uniform Lifetime Table or Single Life Expectancy Table, depending on the situation, and dividing the prior year-end balance by the appropriate life expectancy factor. It's a calculation that can easily be fumbled, making tools from services like SmartAsset quite useful for estimations.

However, if the original IRA owner died before their RBD (i.e., before they were required to start taking RMDs), then beneficiaries subject to the 10-year rule do not have to take annual RMDs. They simply need to empty the entire account by the end of the 10th year following the owner's death. This provides much more flexibility for tax planning, as withdrawals can be strategically timed to minimize income tax impact.

RMDs for Spousal Beneficiaries

Spousal beneficiaries have more flexible RMD rules, aligning with their more generous overall options. If a surviving spouse chooses to treat the inherited IRA as their own, then the RMD rules simply follow their own age and RMD schedule, just like any other IRA they own. Their first RMD from the "new" IRA would be due for the year they turn 73.

If the surviving spouse keeps the IRA as an inherited IRA (using the life expectancy method), their RMDs typically begin in the year following the deceased spouse's death. However, they can often delay starting RMDs until the year the deceased spouse would have reached age 73, especially if the deceased spouse died before their own RMDs had begun. This flexibility allows spouses to defer income taxes and continue tax-deferred growth for longer. This is a key benefit of Estate Tax Portability and DSUE Explained, though portability primarily relates to the federal estate tax exemption, not RMDs. Understanding these options is critical for long-term financial planning for surviving spouses.

RMDs for Eligible Designated Beneficiaries

Eligible Designated Beneficiaries (EDBs) who are not spouses also benefit from more favorable RMD rules. They are generally permitted to "stretch" distributions over their own life expectancy, similar to the old stretch IRA rules. Their RMDs typically begin in the year following the IRA owner's death.

For a minor child who is an EDB, RMDs would start based on their own life expectancy. Once they reach the age of majority, the 10-year rule then kicks in, and the remaining balance must be distributed by the end of the 10th year following their reaching the age of majority. For disabled or chronically ill individuals, or those not more than 10 years younger than the deceased, RMDs continue to be calculated annually based on their life expectancy, allowing for a much longer period of tax-deferred growth compared to the standard 10-year rule. Knowing these distinctions is key to maximizing the value of an inheritance while staying compliant. Our piece on Inherited IRA Rules 2026 (10-Year Rule) covers this in even greater detail.

Penalties for Missing Deadlines and RMDs

The IRS takes RMDs and distribution deadlines very seriously. Missing these requirements can lead to hefty financial penalties, which nobody wants after inheriting assets. It's crucial to be proactive and understand the consequences to avoid unnecessary financial burdens.

What Happens If You Don't Empty the IRA in 10 Years?

If you are subject to the 10-year rule and fail to distribute the entire inherited IRA balance by the deadline (December 31 of the 10th year following the owner's death), the remaining amount that should have been distributed is considered an "excess accumulation." The penalty for this is a steep 25% excise tax on the amount that was not timely distributed. Ouch! This penalty can be reduced to 10% if the error is corrected promptly, meaning if the required distribution is made by the end of the second tax year after the year in which the penalty was imposed, and certain other conditions are met.

Imagine you inherited an IRA with $200,000, and by the 10-year deadline, you still had $50,000 left in the account. That $50,000 would be subject to a 25% penalty, costing you $12,500. This is on top of the regular income tax you'd pay on the distribution when it's eventually taken. This severe penalty underscores the importance of having a clear plan for withdrawals and carefully tracking your 10-year deadline. This particular penalty is distinct from penalties associated with annual RMDs, which we will address next.

Penalties for Missing Annual RMDs

For those beneficiaries who are required to take annual RMDs (spouses using the life expectancy method, EDBs, or 10-year rule beneficiaries whose owner died post-RBD), failing to take the correct RMD amount by the deadline for that year also incurs a penalty. This penalty is an excise tax on the amount that should have been withdrawn but wasn't.

Historically, this penalty was a significant 50% of the untaken RMD amount. The SECURE Act 2.0, however, significantly reduced this penalty to 25%, and it can be further reduced to 10% if the RMD shortfall is corrected promptly. "Corrected promptly" typically means that you take the missed RMD and submit IRS Form 5329 within a specific timeframe (generally by the end of the second calendar year after the year the RMD was missed).

For example, if you were supposed to take a $10,000 RMD in a given year and missed it, the penalty could be $2,500. This can feel like rubbing salt in the wound when you're already navigating the emotional complexities of an inheritance. This is why many people turn to financial professionals for assistance. Neglecting these mandatory withdrawals can seriously erode the value of your inherited assets, making careful attention to deadlines absolutely essential. More information on this topic can be found in our article on Inherited IRA Missed RMD Penalty.

How to Correct Missed RMDs

If you realize you’ve missed an RMD or are facing an upcoming deadline, don't panic, but act swiftly. The first step is to take the required distribution as soon as possible. The IRS generally allows for the abatement of the penalty if the failure was due to reasonable error and reasonable steps are being taken to remedy the shortfall.

To request a waiver of the penalty, you'll need to file IRS Form 5329, "Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts," for the year the RMD was missed. On this form, you'll calculate the penalty, but then you will write "RC" (for "reasonable cause") next to the penalty amount you're requesting to be waived and attach a brief letter of explanation. Clearly state why the RMD was missed (e.g., confusion over new SECURE Act rules, administrative error) and confirm that you have since taken the distribution. Many financial advisors and tax professionals are well-versed in this process and can guide you through it. While it's not a guaranteed waiver, demonstrating good faith and prompt corrective action significantly increases your chances.

Practical Strategies for Managing an Inherited IRA

Managing an inherited IRA effectively goes beyond just knowing the rules; it involves strategic planning to optimize distributions, minimize tax liabilities, and align with your personal financial goals. It's an opportunity to honor the legacy while making smart decisions for your own future.

Financial Planning Considerations for the 10-Year Rule

If you're under the 10-year rule, you have a crucial decade to decide when and how to take your distributions. This isn't a "set it and forget it" situation. Your withdrawals are generally considered taxable income (for traditional IRAs) and will be added to your other income for the year, potentially pushing you into a higher tax bracket.

Here are some key considerations:

• Tax Brackets: Evaluate your current and projected income over the 10-year period. Can you spread out the withdrawals to keep yourself in lower tax brackets, or is there a particular year when your income will be lower, making a larger withdrawal more advantageous? For instance, if you anticipate a year with reduced work income or significant deductions, that might be an opportune time to take a larger chunk of the inheritance.
• Future Tax Rates: Consider whether you expect tax rates to increase or decrease in the future. If you believe rates will rise, it might make sense to accelerate withdrawals. If you expect them to fall, deferring might be better.
• Investment Growth: While the account must be emptied, the funds can continue to grow tax-deferred within the IRA during the 10-year period. You might choose a more conservative investment strategy if you need the funds sooner, or a more growth-oriented approach if you plan to empty it later in the decade.
• Roth IRA Differences: If you inherited a Roth IRA, the tax implications are very different. Qualified distributions from an inherited Roth IRA are generally tax-free. While the 10-year rule still applies (for non-EDBs), you won't owe income tax on the withdrawals, giving you much more flexibility in timing. Our guide on Inherited Roth IRA Rules elaborates on this.

It's tempting to just let the account sit until the last minute, but a staggered approach, strategically timed, can often be more tax-efficient. This is where personalized advice becomes invaluable.

Seeking Professional Guidance

The complexities of inherited IRA rules, especially with the shifts brought by the SECURE Act and subsequent IRS clarifications, make professional guidance almost essential for many. Trying to navigate this alone can lead to costly errors, missed deadlines, or suboptimal tax planning.

Here's who you might consider consulting:

• Financial Advisor: A qualified financial advisor can help you understand your options, create a distribution strategy that aligns with your financial goals, and factor in your overall investment portfolio. They can model different withdrawal scenarios to show you the tax implications and help you make informed decisions about managing the funds over the 10-year period (or longer, if you're an EDB or spouse). Many advisors use tools from platforms like SmartAsset to help clients visualize long-term financial outcomes.
• Tax Professional/CPA: A tax professional is invaluable for understanding the specific tax implications of your inherited IRA withdrawals. They can help you calculate RMDs, understand how withdrawals affect your marginal tax bracket, and guide you on filing necessary forms like Form 5329 if an RMD was missed. They stay up-to-date on IRS guidance and can help ensure compliance.
• Estate Planning Attorney: If the inherited IRA is held within a trust, or if you're dealing with a complex estate, an estate planning attorney can ensure the trust is properly administered and that you understand the intricacies of its beneficiary status. They can also help with other aspects of your overall estate plan, making sure your own assets are protected and pass smoothly to your heirs.

Don't hesitate to reach out for help. The money you save in penalties and taxes by getting expert advice will likely far outweigh the cost of the consultation.

Key Decisions to Make as a Beneficiary

Once you confirm your beneficiary status and the rules that apply to you, you'll face several key decisions that will shape how you manage your inherited IRA. These choices should be made thoughtfully, considering your current financial situation, future needs, and tax strategy.

1. Understand Your Beneficiary Status: This is the absolute first step. Are you a spouse, an Eligible Designated Beneficiary, or a non-eligible designated beneficiary subject to the 10-year rule? This foundational understanding dictates everything else.
2. Verify the Original Owner's RMD Status: Did the original IRA owner die before or after their Required Beginning Date (RBD)? This determines whether you need to take annual RMDs under the 10-year rule.
3. Choose Your Distribution Strategy:
   • For 10-Year Rule Beneficiaries: Will you take equal withdrawals each year? Will you accelerate withdrawals in lower-income years? Or will you wait until year 10 for a lump-sum distribution (a high-risk, potentially high-tax strategy)?
   • For Spouses: Will you roll over the IRA to your own, or keep it as an inherited IRA? This choice has significant implications for your RMD schedule and control over the funds.
   • For EDBs: You have the flexibility to stretch withdrawals over your life expectancy. How will you integrate these RMDs into your long-term financial plan?
4. Consider Investment Allocation: Given your distribution timeline, should the inherited IRA be invested conservatively, or can it maintain a growth-oriented approach? Your advisor can help you make appropriate adjustments.
5. Plan for Taxes: Work with a tax professional to understand the income tax implications of your distributions. If it's a traditional IRA, withdrawals are taxable. If it's a Roth IRA, they're generally tax-free. Knowing this informs your overall tax planning.
6. Review Beneficiary Designations: While you're at it, take the opportunity to review and update your own beneficiary designations on your retirement accounts and other assets. This ensures your wishes are known and can help your heirs avoid probate and minimize complications. For more on this, check out Beneficiary Designations: The Probate Bypass.

These decisions are personal and require careful thought. Don't rush them, and leverage professional advice to make the best choices for your situation.

Distinguishing Inherited Traditional, Roth, and 401(k) Accounts

While the 10-year rule and its exceptions broadly apply to most inherited retirement accounts, the specific tax treatment and sometimes the distribution mechanics can differ depending on whether you've inherited a Traditional IRA, a Roth IRA, or an employer-sponsored plan like a 401(k). Understanding these differences is critical for proper tax planning.

Inherited Traditional IRA Rules

When you inherit a Traditional IRA, the funds generally consist of pre-tax contributions and tax-deferred growth. This means that when you take distributions, those withdrawals are typically taxed as ordinary income in the year you receive them. This is a crucial point for tax planning under the 10-year rule, as large withdrawals can significantly increase your taxable income.

The RMD rules we discussed for the 10-year rule (and EDBs/spouses) primarily apply to Traditional IRAs. If you are subject to the 10-year rule and the original owner had begun RMDs, you'll have both annual RMDs and the final 10-year deadline to contend with, and all those distributions will be taxable. Spouses, as we've noted, have the option to roll over the Traditional IRA into their own, thereby pushing off RMDs until they reach their own required beginning date. This can be a huge advantage, allowing the assets to continue tax-deferred growth for potentially many more years. Our article Do You Pay Taxes on an Inherited IRA? delves deeper into this.

Inherited Roth IRA Rules

Inheriting a Roth IRA offers a distinct advantage: qualified distributions are entirely tax-free. This is because contributions to a Roth IRA are made with after-tax money, and the earnings grow tax-free. This tax-free nature significantly simplifies planning for beneficiaries, even those subject to the 10-year rule.

While the 10-year rule still generally applies to non-eligible designated beneficiaries of an inherited Roth IRA, the withdrawals don't add to your taxable income. This means you have much more flexibility in when you take the distributions within the 10-year window, without worrying about bumping yourself into a higher tax bracket. If the original Roth IRA owner died before their RMDs began (which is always the case for Roth IRA owners, as they are not subject to RMDs during their lifetime), then beneficiaries subject to the 10-year rule do not have annual RMDs to worry about. They just need to empty the account by the 10-year mark. This is a considerable benefit, offering maximum flexibility. For a complete understanding of these benefits, our guide Inherited Roth IRA Rules is an excellent resource.

Inherited 401(k) Rules

Inheriting a 401(k) or other employer-sponsored retirement plan (like a 403(b) or 457 plan) generally follows rules similar to inherited IRAs, but with some plan-specific nuances. The 10-year rule, its spousal exceptions, and EDB exceptions generally apply. Like Traditional IRAs, inherited 401(k) distributions are usually taxable as ordinary income.

A key difference is that while a spouse can roll over an inherited 401(k) into their own IRA, non-spouse beneficiaries cannot directly roll it into their own IRA. They can typically transfer it to an "inherited IRA" or "beneficiary IRA" (which is an IRA titled in the deceased's name for the benefit of the heir). This distinction might seem subtle, but it's important for administrative purposes and confirming the tax-deferred status of the funds. Always check with the plan administrator of the deceased's 401(k) to understand their specific distribution options and procedures. Our article Inherited 401(k) Rules & Taxes offers a more granular look at the particularities of these employer plans.

Summary of Inherited IRA Distribution Timelines

To help clarify the various timelines and rules we've discussed, here's a table summarizing how long different types of beneficiaries have to empty an inherited IRA:

Beneficiary Type	Original Owner's RMD Status at Death	Distribution Timeline (How Long to Empty)	Annual RMDs Required?	Tax Treatment of Withdrawals (Traditional IRA)
Spouse	Any	Treat as own IRA (your life expectancy) OR Your life expectancy (if kept as inherited) OR 10 years (if chosen)	Yes (based on chosen option)	Ordinary income (deferrable if rolled over)
Eligible Designated Beneficiary (EDB)	Any	Your life expectancy (e.g., minor child until age of majority, then 10 years)	Yes	Ordinary income
Non-Eligible Designated Beneficiary (10-Year Rule)	Died BEFORE RBD (age 73+)	By Dec. 31 of 10th year after death	No	Ordinary income
Non-Eligible Designated Beneficiary (10-Year Rule)	Died ON or AFTER RBD (age 73+)	By Dec. 31 of 10th year after death	Yes (Years 1-9)	Ordinary income
Non-See-Through Trust	Died BEFORE RBD	By Dec. 31 of 5th year after death	No	Ordinary income to trust or beneficiaries
Non-See-Through Trust	Died ON or AFTER RBD	Over original owner's remaining life expectancy	Yes	Ordinary income to trust or beneficiaries

Note: For Roth IRAs, distributions are generally tax-free for qualified withdrawals, but the distribution timelines (10-year, life expectancy) generally still apply.

Disclaimer

The information provided in this guide is intended for informational purposes only and does not constitute financial, legal, or tax advice. Estate and tax laws are complex and can change frequently. You should consult with a qualified financial advisor, tax professional, or estate planning attorney to discuss your individual situation and make informed decisions.